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Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Village of Franklinville – Police Payroll and Water Accountability (Cattaraugus County) … a credit card policy authorizing the director to have custody, control and use of the library credit card but did …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… said. “The effects of the 2008 financial market collapse are still being felt around the country, but New York’s pension fund is well-funded, is steadily recovering and will continue to meet its … from 88.7 percent to 92.2 percent. Employer rates are determined based on actuarial assumptions recommended by …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16State Agencies Bulletin No. 990
… State fiscal years. Incentive payment amount for training in State fiscal year 2009-10 is $200.00 To be eligible for … Incentive Program payment is pensionable and included in the calculation of overtime. Agency Actions When … Program payment is taxable income, will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Further, Institutes did not maintain records to show the actual amount of time each of these employees devoted to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, documented adequately, and … from fiscal years 2005-06 and 2006-07. Background The Center provides special education services to New York … on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-212
… Purpose To notify agencies of new Deduction Codes to be used to process deductions for employees … Date(s) Paychecks dated December 9, 2004 New Deduction Codes Four new Deduction Codes have been established for this program as follows: 438 … This notifies agencies of new Deduction Codes to be used to process deductions for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search … P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the procurement search …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsGovernment-Wide Financial Data – 2023 Financial Condition Report
… in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) … COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities This statement reports the … include internally dedicated resources, taxes and other items not included as program revenues. General revenues …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataX.1 Overview – X. Guide to Vendor/Customer Management
… only once. The assigned ten-digit New York State Vendor ID is valid with all New York State Business Units. Vendors should provide their New York State Vendor ID to each Business Unit when conducting business. CUSTOMER …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewSUNY Bulletin No. SU-320
… Purpose: The purpose of this bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax deductions. … , 403(b) plans were converted from General Deductions to Savings Plans in order to eliminate customizations and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsVillage of Monticello – Board Oversight (2013M-226)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Bridgewater – Financial Operations (2013M-309)
… such as the improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) were properly … Arc Erie provides preschool special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for … Town of Parma Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … and four Board members. The Town’s budgeted appropriations in the 2013 fiscal year were $637,517 for the general fund … the highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-power